Beech Company produced and sold 105,000 units of its product in May. For the level of production achieved in May, the budgeted amounts were: sales, $1,300,000; variable costs, $750,000; and fixed cs $300,000. The following actual financial results are available for May. Prepare a flexible budget perfor- mance report for May Actual 1,275,000 Variable costs 712,500 300,000